Self-generation and probability assessment of error explanations in analytical procedures.

• Main Authors: Lim, Huay Ling., Tan, Wan Ching., Yeo, Pei Hoon.
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/10601
• Institution: Nanyang Technological University

This study is an extension of Heiman's {1990}research. It examines an audit respondent's assessment of the likelihood of his self-generated error explanation for an observed fluctuation in a set of financial ratios during analytical review and the effects of a given set of plausible explan...